Sheffield Corporation engaged in the following cash transactions during 2017. Sale of land and building $182,330 Purchase of treasury stock 41,100 Purchase of land 41,800 Payment of cash dividend 94,300 Purchase of equipment 53,500 Issuance of common stock 148,900 Retirement of bonds 107,800 Compute the net cash used (provided) by financing activities. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) SHEFFIELD CORPORATION Statement of Cash Flows (Partial) December 31, 2017For the Year Ended December 31, 2017For the Quarter Ended December 31, 2017 Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash Issuance of Common Stock Purchase of Equipment Purchase of Land Purchase of Treasury Stock Payment of Cash Dividend Retirement of Bonds Sale of Land and Building $ Purchase of Land Purchase of Treasury Stock Payment of Cash Dividend Issuance of Common Stock Retirement of Bonds Purchase of Equipment Sale of Land and Building Purchase of Land Issuance of Common Stock Sale of Land and Building Purchase of Treasury Stock Purchase of Equipment Payment of Cash Dividend Retirement of Bonds Issuance of Common Stock Payment of Cash Dividend Purchase of Equipment Purchase of Treasury Stock Retirement of Bonds Sale of Land and Building Purchase of Land Cash at Beginning of Period Cash at End of Period Cash Flows from Financing Activities Cash Flows from Investing Activities Cash Flows from Operating Activities Net Cash Provided by Financing Activities Net Cash Provided by Investing Activities Net Cash Provided by Operating Activities Net Cash Used by Financing Activities Net Cash Used by Investing Activities Net Cash Used by Operating Activities Net Decrease in Cash Net Increase in Cash $